1.audit 审计 B2WX#/lgd
2.attestation 鉴证 ;rAW3
3.credibility 可信赖程度 Y[?Wt/O;
4.audit of financial statements 财务报表审计 Cbvl( (
5.agreed-upon procedures 执行商定程序 -" K:ve(K
6.high levels of assurance 高水平保证 IqKXFORiNI
7.compilation 编制 |L{dQ)-'l
8.reliability 可靠性 :FpBz~!a
9.relevance 相关性 `b'J*4|oGo
10.professional skepticism 职业谨慎 ''Ec-b6Q-
11.objectivity 客观性 5mVu]T`
12. professional competence 专业胜任能力 6mpUk.M"
13.Senior/CPA-in-charge 项目经理 e"mfJY
14.audit engagement letter 业务约定书 1)Bi>X
15.recurring audit 连续审计 n(S-F g
16.the client 委托人 {;M/J
17.change CPA 更换注册会计师 Jc^ozw
18.the existing CPA 现任注册会计师 iquGLwJ
19.the successor CPA 后任注册会计师 `~TGVa`D
20.the preceding CPA前任注册会计师 *tPY
21.issue the audit report 出具审计报告 _'p;V[(+M
22.expert 专家 f(o`=% k8
23.the board of directors 董事会 P;p g+L.I
24.knowledge of the entity‘ s business 了解被审计单位情况 :#jv4N
25.assess material misstatement risks评估重大错报风险 wGX"R 5
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &\[J
27.a general knowledge of —— 初步了解―――的情况 FWTl:LqFO
28.a more knowledge of—— 进一步了解的情况 4\es@2 q
29.the prior year‘s working papers 以前年度工作底稿 O G}&%NgH
30.minutes of meeting 会议纪要 @Qozud\?
31.business risks 经营风险
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32.appropriateness 适当性 q0Pu6"^
33.accounting estimate 会计估计 4jro4B`
34.management representations 管理层声明 /2cOZ1G;
35.going concern assumption 持续经营假设 M'7x:Uw;
36.audit plan 审计计划 ^-Ji]5~
37.significant audit areas 重点审计领域 L$Z_j()2
38.error 错误 h1)\.F4G
39.fraud舞弊 JdEb
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40.modified or additional procedures 修改或追加审计程序 2F7R,rr
41.misappropriation of assets 侵占资产 5]%kWV>
42.transactions without substance 虚假交易 `" Pd$jW
43.unusual pressures 异常压力 n\9*B##
44.the suspected noncompliance 涉嫌存在违法行为 O0YGjS|d
45.materialiy 重要性 IxR:a(
46.exceed the materiality level 超过重要性水平 bYH_U4b
47.approach the materiality level 接近重要性水平 hJNA%
48.an acceptably low level 可接受水平 f|5|n>*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 {v(|_j&:o
50.misstatements or omissions 错报或漏报 O v6=|]cW
51.aggregate 总计 8, ^UQ5
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52.subsequent events 期后事项 !iqz 4E
53.adjust the financial statements 调整财务报表 QLl44*@
54.perform additional audit procedures 实施追加的审计程序 M
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55.audit risk 审计风险 CP^^ct-C
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 v*v&f!Ym&s
58.material misstatement 重大的错报 oGJI3Oh
59.tolerable misstatement 可容忍错报 wE2?/wb
60.the acceptable level of detection risk 可接受的检查风险